Energy crisis and the requirements of health and feel good, all this renewed attention to the importance of natural lighting in all kinds of factories.
    Research problem was how to achieve the plant's own natural outlets visual comfort and satisfaction of workers in Companies, the industries of cotton and general al-fedaa.

     The research compuns address the impact of daylight to provide visual comfort in the factory. Indeed, the light must be treated very carefully, and natural lighting should be thinking from the perspective of the occupants of the plant and not wishing to view from the outsid

  With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.              &nbsp

ه رثا قيقحتلو ،ةيبساحملا تامولعملا ةميق ةمئلام يف قيقدتلا ةنجلل ةيبساحملاو ةيلاملا ةربخلاو ةيللاقتسلاا ثحبلا تايضرف رابتخلا ةمزلالا تانايبلا عمجل ةنابتسا ةرامتسا مادختساب ةثحابلا تماق ةساردلا فده ةللاد وذ رثأ دجوي(يهو ةيبساحملاو ةيلاملا ةربخلل ةيئاصحإ ةللاد وذ رثا دجوي( ، )ةيبساحملا تامولعملا ةميق ةمئلام ىلع قيقدتلا ةنجل ةيللاقتسلا ةيئاصحا )ةيبساحملا تامولعملا ةميق ةمئلام ىلع ( نم تنوكت ةنيع ىلع تعزو ث

It has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between t

(لا مجتمــــع الا وبـــــه قـــــانو ن ) مقولـــــه اطلقهـــــا فقیـــــه رومـــــا القدیمـــــة ( شیشـرون ) فالقـانون لـیس ولیـد الیـوم وانمـا منـذ بـدء الخلیقـة بـدأت حاجـة الانسـان الـى قواعـد سـلوكیه یـنظم بهـا حیاتـه ویـرى بهـا حـدود حریتـه بحیـث لاتتجـاوز هـذه الحریة الى حدود حریة الاخرین٠واذا كانـــت المؤسســـیة ودولـــة القـــانون مـــن اهـــم معـــاییر الانتمـــاء الـــى العصر الحـدیث یـأت الخ

الانتخابات والتحول الديمقراطي في العراق

Iraq has a range of small and large marshes, which can be divided into two groups, a group of marshes feeding water from the Tigris and Euphrates rivers, and a group of marshes fed by the seasonal valleys coming from the desert plateau and the aljazera plateau.

The marshes have go through major changes, some of them turning into industrial lakes to store the flood waters of the Tigris and Euphrates rivers. Others have been dried up and turned into agricultural land. Others have dried up and the water has been returned to them in less quantities than before.

The purpose of this research is to but light on the changes that have occurred in these marshes, with the mention of marshes turned into industrial lakes or agricultur

Studying translation as academic article has cultural motive side by side academic aim to establish a professional generation that have the ability to serve labor market .

And because translation is important in many sectors in the society such as technology, science, popular institutions, tourism and political and legal relations between countries.

Our investigation concentrate on the articles of translation teaching in fourth class/ Spanish Department/ College of Languages/ Baghdad University for five years in order to evaluate the level of utility of creating translators and interpreters after graduation .

From 2009 until 2014 we saw continuous yearly exchanging in teaching articles by many professors with diff

ABSTRACT

The Iraqi Government had used all Possible methods of financing the fiscal deficit according to the economic and Political Circumstances at the time. It had borrowed from abroad during the 1980_s. Those methods of borrowing led to negative impacts on the Iraqi economy such as increased external dept burden, higher inflation rate, negative interest rate and accumulation of domestic debt.

The "Financial Management and Public Debt" law no 95/ 2004 made a great change in those methods of Financing fiscal deficit in Iraq. Before 2004, the deficit was financed by issuing Treasury Bills and selling them to the Central Bank of Iraq with a prefixed interest rate. Thus, i

ويُعدَّ التعليم الجامعي احد أهم العناصر في تطور المجتمع وسبب مهم في رفع مستوى المجتمع من جميع النواحي الثقافية، والفكرية ، والاجتماعية، والاقتصادية العلمية، ويعدّ التعليم الجامعي من وسائل التنمية والمهارات وبناء وإعداد القدرات المادية والبشرية التي تحتاجها القطاعات كافة، ومواكبة التطور العلمي والتكنولوجي؛ ان الهدف الاساس من التعليم الجامعي هو تخريج...